Budget & Taxes (Tax Incentives)

introduced · Massachusetts · House

HD 4505: An Act authorizing the City of Melrose to establish a means tested senior citizen property tax exemption

HD 4505 allows the City of Melrose to create a property tax exemption for qualifying senior residents. To qualify, applicants must be 65 or older (or part of a joint household with one 65+ and the other 60+), have lived in Melrose for 10 consecutive years, and have income meeting the state's circuit breaker tax credit threshold. The exemption covers 100% of the applicant's prior year's circuit breaker credit amount, applied only to their primary residence. The city must approve annual applications, and the exemption expires after three years of implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for qualifying seniors via property tax exemption, targeting lower-income seniors meeting circuit breaker threshold.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 2157: An Act establishing a homestead exemption for disabled veterans

This bill creates a property tax exemption for disabled veterans who own and live in their Massachusetts homes. It applies to veterans with permanent and total service-connected disabilities (verified by VA documentation), who are Massachusetts residents and own their primary residence. The exemption continues for surviving spouses after the veteran's death, as long as they remain in the home without remarrying or selling it, and allows transfer of the exemption amount to a new primary residence if the spouse sells. This change directly affects qualifying disabled veterans and their surviving spouses by eliminating property taxes on their primary homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing their tax burden as targeted tax relief for lower-income veterans with service-connected disabilities.95% confidence ✓ HousingSupports HousingProvides property tax exemption for disabled veterans' primary residences, reducing housing costs and increasing affordability for a vulnerable group.95% confidence ✓ VeteransSupports VeteransCreates property tax exemption for disabled veterans with service-connected disabilities, expanding financial benefits and extending to surviving spouses.95% confidence

Sub-Topics Tax Incentives Property Taxes Veteran Housing

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introduced · Massachusetts · House

HD 1241: An Act relative to increasing access for veterans tax exemptions

This bill (HD 1241) simplifies tax exemption processing for veterans in Massachusetts. It requires local assessors to stop asking veterans to re-prove eligibility annually once an exemption is approved, streamlining the process for those already qualifying. However, assessors may revoke the exemption in future years if they later discover the veteran did not meet the initial requirements when the exemption was first granted. The change directly affects veterans who currently receive or apply for property tax exemptions under these provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines tax exemption process for veterans, providing ongoing tax relief without increasing government costs or altering tax rates.90% confidence ✓ VeteransSupports VeteransSimplifies tax exemption process by eliminating annual re-proofs for veterans, reducing administrative burden and increasing access to benefits.90% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 4365: An Act relative to senior tax exemption

HD 4365 adjusts tax exemption rules for seniors owning real property in Boston. It increases the base exemption amount from $500 to $1,500 and replaces fixed income thresholds with 50% of the Area Median Income (AMI) for household size, as defined by HUD. The bill also raises property value limits from $28,000/$30,000 to $80,000/$110,000 for exemption eligibility. These changes apply specifically to Boston residents qualifying under the existing senior tax exemption program and update the calculation method annually using HUD data. The adjustments take effect immediately upon the bill's passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases senior tax exemption base ($500→$1,500) and expands eligibility via AMI thresholds, providing direct tax relief for lower-income seniors in Boston.95% confidence

Sub-Topics Property Tax Tax Incentives

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introduced · Massachusetts · House

HD 956: An Act relative to vehicle registration fees and sales tax for disabled veterans

HD 956 exempts eligible disabled veterans from vehicle registration fees and license issuance fees. It applies to veterans permanently disabled as certified by the medical advisory board under Chapter 90, who display the special disabled veteran number plate or handicapped parking placard. The exemption covers one personally owned vehicle used for noncommercial purposes. This bill modifies Chapter 64H (vehicle sales tax exemption) and Chapter 90 (registration fee waiver) to clarify and extend these fee waivers to qualifying veterans.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans from vehicle registration fees, providing targeted tax relief for a vulnerable group per bill's modifications to tax exemption chapters.90% confidence ✓ VeteransSupports VeteransExempts disabled veterans from vehicle registration/license fees, expanding financial benefits. Directly advances veterans' service access per disability certification.95% confidence

Sub-Topics Fees & Licensing Tax Incentives

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introduced · Massachusetts · House

HD 1225: An Act relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home

HD 1225 creates a property tax exemption for homeowners who make specific alterations to provide housing for elderly (60+ years) or disabled individuals. The exemption covers up to $500 in annual property taxes on the increased home value from these improvements, but only if the home has no more than three units before the changes and is owner-occupied. Homeowners must annually certify the housing is provided to an eligible person and provide proof to the local tax office. This exemption ends if the housing is no longer occupied by an elderly or disabled person and applies only to improvements made after a city or town adopts the provision.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted property tax exemption ($500 annual cap) for homeowners making accessibility modifications, reducing tax burden for eligible households.95% confidence ✓ HousingSupports HousingTax exemption incentivizes housing modifications for elderly/disabled, increasing accessible housing options through financial relief.95% confidence

Sub-Topics Tax Incentives Homeownership Property Taxes

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introduced · Massachusetts · House

HD 3229: An Act relative to municipal senior property tax relief for 100% disabled veterans

This bill creates a property tax exemption for 100% disabled veterans who are 65+ years old and occupy their home as their primary residence in Massachusetts. To qualify, veterans must have a VA-determined 100% service-connected disability, be legal Massachusetts residents, and meet specific residency requirements before entering service or filing for exemption. The exemption covers the full property tax on the portion of the home used as the veteran's primary residence, and surviving spouses aged 65+ who remain owners and occupants continue the exemption after the veteran's death. The state will reimburse municipalities for the lost tax revenue, ensuring local governments bear no cost for this relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for disabled veterans, reducing tax burden and aligning with tax relief policies for vulnerable groups.95% confidence ✓ VeteransSupports VeteransCreates property tax exemption for 100% disabled veterans, directly expanding financial benefits and reducing housing costs for qualifying veterans.95% confidence

Sub-Topics Revenue Tax Incentives Veteran Healthcare

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passed · Massachusetts · House Apr 21, 2026

H 4325: An Act to grant state income tax exemption for school fees and charges

By Representative Garry of Dracut, a petition (subject to Joint Rule 12) of Colleen M. Garry relative to income tax deductions for certain school expenses. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesGrants income tax exemption for school fees, providing tax relief to families - directly reduces taxable income aligning with support indicators90% confidence ✓ EducationSupports EducationTax exemption for school fees reduces family costs, increasing access to education. Directly supports affordability and access as per indicators.95% confidence

Sub-Topics Tax Incentives

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introduced · Massachusetts · House

HD 857: An Act regarding a sales tax exemption

This bill amends tax law to exempt certain retail sales from taxation. Specifically, it creates a new exemption for retail sales made within 10 miles of the New Hampshire border. This directly affects retailers operating in border communities, removing their obligation to collect sales tax on qualifying transactions within that zone. The change modifies the existing tax code without altering other tax rates or requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates sales tax exemption for border retailers, reducing state revenue and weakening fiscal management by limiting tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 1175: An Act relative to the tax exemption status of municipal employee pensions

This bill allows Massachusetts residents who are retired municipal employees of Rhode Island to exclude the first $10,000 of their Rhode Island municipal pension income from Massachusetts income tax. It specifically applies to pensions from Rhode Island municipalities (not state pensions) and covers up to $50,000 in total annual pension income. The exemption directly affects Rhode Island municipal retirees living in Massachusetts who receive pension payments from Rhode Island. The policy change takes effect immediately upon the bill's passage.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by exempting $10,000 of Rhode Island municipal pensions from MA income tax for retirees, reducing their tax burden.95% confidence

Sub-Topics Pensions Tax Incentives

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